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The International Tax Gap

Find resources on this page pertaining to the international tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.

International Tax Gap Series

Filing Extensions and Tax Return Preparation Assistance for Military Personnel Stationed Abroad or In a Combat Zone
Self-Employment Tax for Businesses Abroad
U.S. Citizens Performing Services in Foreign and International Airspace
Departing Aliens and the Sailing Permit
Reaching Out to Americans Abroad
Taxation of Nonresident Aliens
Foreign Housing Exclusion or Deduction
Gifts from Foreign Persons
Tax Treaties Can Affect Your Income Tax
Taxation of International Pensions and Annuities
U.S. Tax Withholding on Effectively Connected Income Allocable to Foreign Partners
Foreign Trust Reporting Requirements
Withholding of Tax on Dispositions of U.S. Real Property Interests
Foreign Tax Credit
Foreign Earned Income Exclusion
Moving To or From a United States (U.S.) Territory/Possession
U.S. Tax Withholding on Payments to Foreign Persons
The Tax Gap and International Taxpayers - Filing Requirements


The Tax Gap - News, facts, figures and a fact sheet series on the tax gap in general.

Page Last Reviewed or Updated: 10-Mar-2015